Sales and Use Tax Annotations

Annotation 515.0435

(c) ORIGINAL MANUSCRIPTS, PLANS, ETC.

515.0435Design and Drafting Plans. The taxpayer, although not a licensed architect, is permitted by California law to perform certain architectural services. If the services are in the nature of original design, concept, or dictation of ideas, design concepts, or specifications, the fees are not subject to tax. If the services consist of transferring the ideas, designs, and specifications of another person to a tangible form such as a blueprint or design, the charges are taxable. 3/27/91.